61.assessed level of material misstatement risk 重大错报风险的评估水平 &CN(PZv
62.simall business 小规模企业 -R\dg S3
63.accounting system 会计系统 l~DIV$>,Z
64.test of control 控制测试 $7i[7S4
65.walk-through test 穿行测试 VRD^> Gi
66.communication 沟通 uxh>r2Xr=
67.flow chart 流程图 lNWP9?X
68.reperformance of internal control 重新执行 IvI..#EzG
69.audit evidence 审计证据 &Vgpv#&Cfx
70.substantive procedures 实质性程序 6qT-
71.assertions 认定 ,_,*I/o>B
72.esistence 存在 r`h".=oD
73.occurrence 发生 <c!gg7@pm
74.completeness 完整性 uhp.Yv@c
75.rights and obligations 权利和义务 ;/JXn
76.valuation and allocation 计价和分摊 #Q*V9kvU/H
77.cutoff 截止 oDi+\0
78.accuracy 准确性 ,wBfGpVb
79.classification 分类 Dh?I
80.inspection 检查 eR6vO5to
81.supervision of counting 监盘 oVPr`]
82.observation 观察 W-/V5=?
83.confirmation 函证 D>HbJCG4^
84.computation 计算 10OkrNQ
85.analytical procedures 分析程序 /!MKijI
86.vouch 核对 N#t`ZC&m'
87.trace 追查 :Q@/F;Z?
88.audit sampling 审计抽样 X ,^([$
89.error 误差 gw[Eu>I
90.expected error 预期误差 0(:SEiz6s
91.population 总体 %%>nM'4<
92.sampling risk 抽样风险 W\;|mEEu
93.non- sampling risk 非抽样风险 j0a=v}j3
94.sampling unit 抽样单位 Y#~A":A
95.statistical sampling 统计抽样 5$cjCjY
96.tolerable error 可容忍误差 -)}Z
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97.the risk of under reliance 信赖不足风险 .5}Gt>4XM
98.the risk of over reliance 信赖过度风险 VO=Ibu&X
99.the risk of incorrect rejection 误拒风险 5s`r&2 w
100. the risk of incorrect acceptance 误受风险 =+ >>l0=_v
101.working trial balance 试算平衡表 32%Fdz1S
102.index and cross-referencing 索引和交叉索引 tpO'<b
103.cash receipt 现金收入 &);P|v`8
104.cash disbursement 现金支出 6y MZ2%
105.bank statement 银行对账单 !U1
vW}H
106.bank reconciliation 银行存款余额调节表 7Zdg314
107.balance sheet date 资产负债表日 P R3Arfle
108.net realizable value 可变现净值 1;V_E2?V
109.storeroom 仓库 fFr9]
110.sale invoice 销售发票 ctLNzJes%
111.price list 价目表 UXJblo#
112.positive confirmation request 积极式询证函 0< vJ*z|_
113.negative confirmation request 消极式询证函 >0<n%V#s:r
114.purchase requisition 请购单 ov;^ev,(
115.receiving report 验收报告 oZd 3H
116.gross margin 毛利 X:;x5'|
117.manufacturing overhead 制造费用 J@6j^U
118.material requisition 领料单 W{tZX^|
119.inventory-taking 存货盘点 vB{iw}Hi!
120.bond certificate 债券 ~?HK,`0h>
121.stock certificate 股票
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122.audit report 审计报告 18QqZ,t
123.entity 被审计单位 CEc(2q+%i
124.addressee of the audit report 审计报告的收件人 F@f4-NR>
125.unqualified opinion 无保留意见 \U>&W
126.qualified opinion 保留意见 2Ki_d
127.disclaimer of opinion 无法表示意见 :-JryiI
128.adverse opinion 否定意见